CUSTOMS DUTIES: MALAYSIA TO VIETNAM

Overview of Customs Duties: Malaysia to Vietnam

Trade between Malaysia and Vietnam is governed by Vietnam's customs regulations and tariff schedules as established under Vietnamese law. Vietnam, as a member of the World Trade Organization (WTO) since January 2007, has progressively reduced tariff rates across most product categories. However, exporters from Malaysia must be aware that Vietnam has maintained and in some cases increased applied tariff rates on specific products in recent years, particularly those produced domestically in Vietnam. Understanding the regulatory framework, required documentation, and applicable duty rates is essential for successful customs clearance and compliance.

General Duty Rates

Vietnam's tariff structure is detailed in Decree 26/2023/ND-CP, which establishes import tariff schedules and preferential rates. Most imported goods face tariff rates of 15% or less. However, specific rates vary significantly by product classification. The following table provides guidance on common product categories:

Product Category	Typical Tariff Rate	Notes
General Imports	15% or less	Most U.S. and international exports fall within this range
Domestic-Competing Products	Varies by HS code - contact our experts	Vietnam has increased rates on products produced domestically
Agricultural Products	Varies by HS code - contact our experts	Subject to compound tariffs and out-of-quota rates
Industrial Goods	Varies by HS code - contact our experts	Rates depend on specific HS classification
Electronics & Technology	Varies by HS code - contact our experts	Preferential rates may apply under trade agreements

To determine the precise duty rate applicable to your specific products, use the Customs Info Database tariff look-up tool available through official trade resources, which requires free registration. Alternatively, consult with customs brokers or trade specialists familiar with Vietnamese tariff classifications.

Required Documentation

Malaysian exporters must prepare comprehensive documentation to facilitate customs clearance in Vietnam. Required documents typically include:

• Commercial Invoice - detailing goods description, quantity, value, and terms of sale
• Packing List - specifying contents, weights, and dimensions of each shipment
• Bill of Lading or Airway Bill - proof of shipment and carrier information
• Certificate of Origin - demonstrating Malaysian origin of goods
• Import License - where required by Vietnamese regulations
• Product-Specific Certifications - quality, safety, or health certificates as applicable
• Customs Declaration Form - completed according to Vietnamese customs requirements
• Insurance Documents - if goods are insured during transit

Companies performing customs clearance, goods classification, quality control, or food safety inspections are subject to Circular No. 14/2015/TT-BTC requirements.

Important Regulations

Vietnamese customs regulations are governed by multiple legislative instruments. Decree 134/2016/ND-CP provides guidelines for the Law on Export and Import Duties. Article 16 of Law No. 107/2016/QH13 regulates tax exemptions and special duty treatments. Exporters should be aware that Vietnam maintains lists of prohibited and restricted imports that may affect certain product categories. Additionally, Vietnam has increased applied tariff rates on several products in recent years, though rates remain below WTO bound levels. Importers should verify whether their products fall into categories subject to recent rate increases.

Trade Agreements

Vietnam is party to multiple regional and bilateral trade agreements that may provide preferential tariff treatment. These agreements can significantly reduce or eliminate duties on qualifying goods. Malaysian exporters should investigate whether their products qualify for preferential rates under relevant trade agreements. Preferential import tariffs are specified in Decree 26/2023/ND-CP and may apply to goods meeting specific origin and processing requirements. To benefit from preferential rates, proper documentation of origin and compliance with agreement requirements is essential.

For current information on applicable rates, specific product classifications, and preferential treatment eligibility, exporters are strongly advised to consult official Vietnamese customs authorities or engage qualified customs brokers with expertise in Malaysia-Vietnam trade.